UK REITS - QUALIFICATION FOR REAL ESTATE INVESTMENT TRUSTS


Reits World

REITS Introduction
 
REITS Qualificiation
 
Tax Treatement
 
Select from the Above for Information on a Real Estate Investment Trust
 


UK REIT

Information covering the UK REIT, Real Estate Investment Trust, scheme.

 


Key Qualification Requirements for a UK REIT


1. The company must have at least three properties in itís portfolio throughout all accounting periods.

2. No individual or corporate body shall own more than 10% of the shares in the company.

3. The value of a single property must not exceed 40% of the combined value of all of the property business.

4. Within 6 months of the end of itís accounting period the UK REIT must distribute 95% of the profits of the tax exempt business (see below)

REITS


More Information:


We hope that these in REITS qualification pages will provide useful background and information.